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NY L86430




July 28, 2005

CLA2-RR:NC:TA:N3:358 L86430

CATEGORY: CLASSIFICATION

TARIFF NO. 6103.42.1040

Ms. Sally Li
Nikita Inc.
555 Eighth Avenue Suite 402
New York, NY 10018

RE: Classification and country of origin determination for boy’s knit pants; 19 CFR 102.21(c)(4)

Dear Ms. Li:

This is in reply to your letter dated July 21, 2005, requesting a classification and country of origin determination for boy’s heather gray knit pants that will be imported into the United States. The style is 290058.

FACTS:

The article, which has pull-on styling, is made from finely knit 55% cotton, 45% polyester fabric that is napped on the inside. The item has an elasticized waistband, a rear patch pocket, side seam pockets below the waist and hemmed leg openings. Starter brand ™ embroidery is affixed to one side of the front panel below the waist, near a side seam. The garment is sized for boys 8-20.

Samples of the completed article together with cut component parts representing the proposed production plan have been submitted with the request. This office will retain the samples.

You describe the manufacturing scenario for the pants as follows:

China

Fabric is cut into component parts
Set back pocket
Make side pocket (2)
Side pocket topstitch (2)
Leg opening hem (2)
Out seam
Inseam
Embroidery

Honduras

Front rise
Back rise
Set label (2)
Attach side pocket to front
Set Elastic
Waistband topstitch

ISSUE:

What is the classification and country of origin of the subject merchandise?

CLASSIFICATION:

The applicable subheading for the boy’s knit pants, Style 290058, will be 6103.42.1040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for, among other articles, men’s or boys’ trousers and breeches, knitted or crocheted, of cotton, boys’, other. The rate of duty will be 16.1 percent ad valorem.

Boys’ cotton pants fall within textile category designation 347. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (c)(1) states that "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced." As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.

Paragraph (c)(2) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:"

Paragraph (e) in pertinent part states that "The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section":

HTSUS Tariff shift and/or other requirements

6101-6117 (1) If the good is not knit to shape and consists of two or more component parts, a change to an assembled good of heading 6101 through 6117 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.

Section 102.21(e) states that the country of origin for the dresses, is the country where the unassembled components are wholly assembled. Accordingly, as the dresses are not assembled in a single country, Section 102.21(c)(2) is inapplicable.

Section 102.21(c)(3) states that, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section":

(i) If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or

(ii) Except for goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.

As the subject merchandise is neither knit to shape, nor wholly assembled in a single country, Section 102.21 (c)(3) is inapplicable.

Section 102.21 (c)(4) states, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) of this section, the country of origin of the good is the single country, territory or insular possession in which the most important assembly or manufacturing process occurred".

In this case, the assembly of the garment, under the proposed production plan, occurs in both China and Honduras.

Under the proposed production plan, the assembly in Honduras, where, among other activities, the front rise is sewn attaching the front, the back rise is sewn attaching the back and the elastic is attached to the top opening hem forming the waistband, constitute the most important assembly processes. Accordingly, under the proposed production plan, the country of origin of the boy’s pants, Style 290058, is Honduras.

HOLDING:

The country of origin of the boy’s pants Style 290058, is Honduras.

Based upon international textile trade agreements products of Honduras are not currently subject to quota and the requirement of a visa.

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This section states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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